{"id":2591,"date":"2022-02-02T07:00:00","date_gmt":"2022-02-02T07:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/?p=2591"},"modified":"2023-06-09T15:12:41","modified_gmt":"2023-06-09T13:12:41","slug":"jak-na-faktury-od-jednatele-spolecnosti-v-praktickych-prikladech","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-na-faktury-od-jednatele-spolecnosti-v-praktickych-prikladech\/","title":{"rendered":"Jak na faktury od jednatele spole\u010dnosti v praktick\u00fdch p\u0159\u00edkladech"},"content":{"rendered":"<p>V\u00a0praxi jsou velmi \u010dast\u00e9 p\u0159\u00edpady, kdy spole\u010dn\u00edk spole\u010dnosti \u010di jednatel spole\u010dnosti<strong> podnik\u00e1 jako fyzick\u00e1 osoba, a p\u0159itom se nez\u00e1visle pod\u00edl\u00ed na veden\u00ed s.r.o.<\/strong>, kter\u00e1 podnik\u00e1 bu\u010f v\u00a0obdobn\u00e9m oboru nebo \u00fapln\u011b jin\u00e9m. Z\u00e1rove\u0148 se v\u00a0praxi setk\u00e1v\u00e1me s\u00a0t\u00edm, \u017ee tyto osoby spole\u010dnosti fakturuj\u00ed a sv\u016fj p\u0159\u00edjem zda\u0148uj\u00ed jako p\u0159\u00edjem z\u00a0podnik\u00e1n\u00ed v\u00a0souladu s <strong>\u00a7 7 z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/strong> (\u201eZDP\u201c).<\/p>\n<p>V\u00a0takov\u00e9m p\u0159\u00edpad\u011b <strong>spole\u010dnost uplatn\u00ed n\u00e1klady jako da\u0148ov\u011b uznateln<\/strong>\u00e9, a naopak jednatel spole\u010dnosti obdr\u017een\u00fd p\u0159\u00edjem zdan\u00ed jako <strong>p\u0159\u00edjem ze samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnost<\/strong>i (dle \u00a7 7 ZDP). Pokud by se jednalo o osobu samostatn\u011b v\u00fdd\u011ble\u010dnou \u010dinnost (\u201eOSV\u010c\u201c), kter\u00e1 uplat\u0148uje v\u00fddaje pau\u0161\u00e1ln\u00ed \u010d\u00e1stkou nap\u0159. 40 % z\u00a0p\u0159\u00edjm\u016f, pak by zdan\u011bn\u00ed podl\u00e9halo pouze 60 % z\u00a0inkasovan\u00e9ho p\u0159\u00edjmu co\u017e se z\u00a0pohledu da\u0148ov\u00e9ho zat\u00ed\u017een\u00ed jev\u00ed jako velice p\u0159\u00edzniv\u00e9. Nicm\u00e9n\u011b situace nen\u00ed tak jednoduch\u00e1, jak se m\u016f\u017ee zd\u00e1t naopak skr\u00fdv\u00e1 ur\u010dit\u00e1 rizika.<\/p>\n<h2>Uplatn\u011bn\u00ed p\u0159\u00edjm\u016f jednatele v praxi<\/h2>\n<p>V\u00a0praxi \u010dasto v\u00a0souvislosti s\u00a0v\u00fd\u0161e uveden\u00fdm doch\u00e1z\u00ed k\u00a0<strong>p\u0159ekvalifikaci samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti na z\u00e1vislou \u010dinnosti<\/strong> a s\u00a0t\u00edm i k\u00a0p\u0159edeps\u00e1n\u00ed dan\u011b z\u00a0p\u0159\u00edjm\u016f samotn\u00e9 spole\u010dnosti. Nej\u010dast\u011bj\u0161\u00ed argument, kter\u00fd je spr\u00e1vcem dan\u011b p\u0159edkl\u00e1d\u00e1n, je skute\u010dnost, \u017ee ZDP jednozna\u010dn\u011b uv\u00e1d\u00ed, \u017ee p\u0159\u00edjmy za pr\u00e1ci spole\u010dn\u00edka <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\">spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm<\/a> jsou pova\u017eov\u00e1ny za p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti (tj. \u00a7 6 odst. 1 p\u00edsm. b) ZDP).<\/p>\n<p>Pro posouzen\u00ed situace, zda se jedn\u00e1 o p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti anebo p\u0159\u00edjem ze samostatn\u00e9 \u010dinnosti je nutn\u00e9 vych\u00e1zet z\u00a0obecn\u00fdch pravidel. V\u00fdd\u011ble\u010dn\u00e1 \u010dinnost tedy je:<\/p>\n<ul>\n<li>vykon\u00e1v\u00e1na samostatn\u011b na vlastn\u00ed \u00fa\u010det a odpov\u011bdnost;<\/li>\n<li>vykon\u00e1v\u00e1na na z\u00e1klad\u011b \u017eivnostensk\u00e9ho nebo jin\u00e9ho opr\u00e1vn\u011bn\u00ed;<\/li>\n<li>vykon\u00e1v\u00e1na za \u00fa\u010del dosa\u017een\u00ed zisku.<\/li>\n<\/ul>\n<p>V\u00a0p\u0159\u00edpad\u011b, kdy se jedn\u00e1 o <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/jak-udelat-smlouvu-o-vykonu-funkce-jednatele-a-jeji-vzor\/\">jednatele spole\u010dnosti<\/a> se nav\u00edc je\u0161t\u011b zkoum\u00e1 skute\u010dnost, zda je \u010di nen\u00ed \u010dinnost kterou jednatel vykon\u00e1v\u00e1 shodn\u00e1 s\u00a0\u010dinnost\u00ed vykon\u00e1vanou spole\u010dnost\u00ed.<\/p>\n<p>V\u00a0p\u0159\u00edpad\u011b, \u017ee doch\u00e1z\u00ed k\u00a0p\u0159ekr\u00fdv\u00e1n\u00ed \u010dinnosti, pak se pova\u017euje odm\u011bna za p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad faktury od jednatele spole\u010dnosti &#8211; \u010d. 1<\/h3>\n<p>Pan Nov\u00e1k je vyu\u010den\u00fdm zedn\u00edkem. Jeliko\u017e v\u00a0posledn\u00ed dob\u011b eviduje v\u00fdznamn\u00fd r\u016fst popt\u00e1vky po jeho slu\u017eb\u00e1ch rozhodl se, \u017ee si zalo\u017e\u00ed stavebn\u00ed firmu, ve kter\u00e9 bude zam\u011bstn\u00e1vat zam\u011bstnance vyu\u010den\u00e9 v\u00a0r\u016fzn\u00fdch oborech (podlah\u00e1\u0159e, topen\u00e1\u0159e a dal\u0161\u00ed). Pan Nov\u00e1k je z\u00e1rove\u0148 spole\u010dn\u00edkem a jednatelem spole\u010dnosti. Za administrativn\u00ed \u00fakony jako vy\u0159izov\u00e1n\u00ed popt\u00e1vek a samotn\u00e9 \u0159\u00edzen\u00ed spole\u010dnosti dost\u00e1v\u00e1 pan Nov\u00e1k mzdu na z\u00e1klad\u011b smlouvy o v\u00fdkonu funkce ve v\u00fd\u0161i 5\u00a0000 K\u010d. Odveden\u00e9 zednick\u00e9 pr\u00e1ce spole\u010dnosti pak fakturuje.<\/p>\n<p>Jeliko\u017e doch\u00e1z\u00ed k\u00a0p\u0159ekr\u00fdv\u00e1n\u00ed \u010dinnosti, pak by v\u00a0praxi byla odm\u011bna za odveden\u00e9 zednick\u00e9 pr\u00e1ce spr\u00e1vcem dan\u011b p\u0159eklasifikovan\u00e1 na p\u0159\u00edjem ze z\u00e1visl\u00e9 \u010dinnosti.<\/p>\n<p>Je t\u0159eba si uv\u011bdomit, \u017ee pokud spole\u010dn\u00edk \u010di jednatel vykon\u00e1v\u00e1 pr\u00e1ci pro spole\u010dnost osobn\u011b a povaha jeho \u010dinnosti napl\u0148uje p\u0159edm\u011bt \u010dinnosti spole\u010dnosti, je t\u0159eba jeho p\u0159\u00edjmy z\u00a0t\u00e9to \u010dinnosti posuzovat jako <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/\">p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti<\/a>.<\/p>\n<p>Hranice mezi p\u0159\u00edjmem ze z\u00e1visl\u00e9 \u010dinnosti a p\u0159\u00edjmem ze samostatn\u00e9 \u010dinnosti nen\u00ed n\u011bkde konkr\u00e9tn\u011b upravena. V\u00a0sou\u010dasn\u00e9 dob\u011b lze v\u0161ak vych\u00e1zet z\u00a0n\u011bkolika rozsudk\u016f Nejvy\u0161\u0161\u00edho spr\u00e1vn\u00edho soudu, kter\u00fd se touto ot\u00e1zkou zab\u00fdval v\u00a0mnoha p\u0159\u00edpadech. Dle soud\u016f je nap\u0159\u00edklad nutn\u00e9 se zab\u00fdvat i t\u00edm, zda dan\u00fd subjekt vykon\u00e1v\u00e1 samostatnou \u010dinnosti i v\u016f\u010di jin\u00fdm subjekt\u016fm, zda si hrad\u00ed ve\u0161ker\u00e9 n\u00e1klady souvisej\u00edc\u00ed s\u00a0v\u00fdkonem t\u00e9to ekonomick\u00e9 \u010dinnosti a tak\u00e9 zda k\u00a0v\u00fdkonu pou\u017e\u00edv\u00e1 sv\u016fj obchodn\u00ed majetek.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad faktury od jednatele spole\u010dnosti &#8211; \u010d. 2<\/h3>\n<p>Spole\u010dn\u00edk spole\u010dnosti \u2013 \u00fa\u010detn\u00ed, vykon\u00e1val pro svoji spole\u010dnost pr\u00e1ce, kter\u00e9 j\u00ed fakturoval. Nicm\u00e9n\u011b pr\u00e1ce byly vykon\u00e1v\u00e1ny v\u00a0prostor\u00e1ch spole\u010dnosti s\u00a0pou\u017eit\u00edm jejich prost\u0159edk\u016f (telefon, tisk\u00e1rna, po\u010d\u00edta\u010d apod.).<\/p>\n<p>I v\u00a0tomto p\u0159\u00edpad\u011b se jedn\u00e1 o p\u0159\u00edpad, kter\u00fd napl\u0148uje znaky sp\u00ed\u0161e z\u00e1visl\u00e9 \u010dinnosti ne\u017e t\u00e9 samostatn\u00e9.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad faktury od jednatele spole\u010dnosti &#8211; \u010d. 3<\/h3>\n<p>Spole\u010dn\u00edk spole\u010dnosti \u2013 \u00fa\u010detn\u00ed, vykon\u00e1v\u00e1 pro svoji \u00fa\u010detn\u00ed spole\u010dnost pr\u00e1ci na z\u00e1klad\u011b smlouvy o v\u00fdkonu funkce. Nicm\u00e9n\u011b jeliko\u017e je velice zru\u010dn\u00fd ve sv\u00e9m voln\u00e9m \u010dase se v\u011bnuje truhla\u0159in\u011b. Spole\u010dnosti vyfakturoval pr\u00e1ci za zhotoven\u00ed knihovny na m\u00edru (knihovna byla vyrobena za b\u011b\u017enou cenu, kterou fakturuje i ostatn\u00edm z\u00e1kazn\u00edk\u016fm).<\/p>\n<p>V\u00a0takov\u00e9m p\u0159\u00edpad\u011b nedoch\u00e1z\u00ed k\u00a0p\u0159ekr\u00fdv\u00e1n\u00ed \u010dinnosti spole\u010dnosti a samostatn\u011b v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti. K\u00a0v\u00fdkonu \u010dinnosti vyu\u017e\u00edv\u00e1 osoba sv\u016fj obchodn\u00ed majetek a \u010dinnost je z\u00e1rove\u0148 vykon\u00e1v\u00e1na v\u016f\u010di jin\u00fdm subjekt\u016fm. V\u00a0takov\u00e9m p\u0159\u00edpad\u011b lze souhlasit s\u00a0t\u00edm, \u017ee se jedn\u00e1 o v\u00fdd\u011ble\u010dnou \u010dinnost, kter\u00e1 je vykon\u00e1v\u00e1na na vlastn\u00ed \u00fa\u010det, zodpov\u011bdnost a na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed za \u00fa\u010delem dosa\u017een\u00ed zisku. P\u0159\u00edjem by m\u011bl b\u00fdt zdan\u011bn jako p\u0159\u00edjem OSV\u010c.<\/p>\n<h2>Probl\u00e9my p\u0159i fakturaci jednatele spole\u010dnosti<\/h2>\n<p>Poj\u010fme si shrnout p\u0159\u00edpady, kdy by mohl nastat probl\u00e9m p\u0159i fakturaci jednatele do spole\u010dnosti:<\/p>\n<ul>\n<li>doch\u00e1z\u00ed k\u00a0fakturaci \u010dinnosti souvisej\u00edc\u00ed s\u00a0\u010dinnost\u00ed spole\u010dnosti;<\/li>\n<li>nedoch\u00e1z\u00ed k\u00a0\u017e\u00e1dn\u00e9 jin\u00e9 fakturaci, tj. nem\u00e1 \u017e\u00e1dn\u00e9 dal\u0161\u00ed z\u00e1kazn\u00edky;<\/li>\n<li>\u010dinnost je vykon\u00e1v\u00e1na v\u00a0prostor\u00e1ch spole\u010dnosti s\u00a0pou\u017eit\u00edm jejich prost\u0159edk\u016f;<\/li>\n<li>jin\u00fdm klient\u016fm je fakturov\u00e1no za jin\u00fdch podm\u00ednek.<\/li>\n<\/ul>\n<p>Z\u00e1v\u011brem je nutn\u00e9 uv\u00e9st, \u017ee i rozsudky soud\u016f stanovuj\u00ed hranici mezi p\u0159\u00edjmy ze z\u00e1visl\u00e9 \u010dinnosti a<a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/stanoveni-zakladu-dane-prijmu-u-fyzickych-osob\/\"> p\u0159\u00edjmy ze samostatn\u00e9 \u010dinnosti<\/a> v\u00a0obecn\u00e9 rovin\u011b, a proto doporu\u010dujeme, aby byl ka\u017ed\u00fd p\u0159\u00edpad v\u017edy \u0159\u00e1dn\u011b zanalyzov\u00e1n na z\u00e1klad\u011b konkr\u00e9tn\u00edch okolnost\u00ed a na p\u0159edlo\u017een\u00ed d\u016fkazn\u00edch prost\u0159edk\u016f.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Faktury od jednatele m\u016f\u017eete snadno zpracov\u00e1vat ve <a href=\"https:\/\/money.cz\/vlastnosti\/fakturace-s3\/\">faktura\u010dn\u00edm programu Money S3<\/a>.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>V\u00a0praxi jsou velmi \u010dast\u00e9 p\u0159\u00edpady, kdy spole\u010dn\u00edk spole\u010dnosti \u010di jednatel spole\u010dnosti podnik\u00e1 jako fyzick\u00e1 osoba, a p\u0159itom se nez\u00e1visle pod\u00edl\u00ed na veden\u00ed s.r.o., kter\u00e1 podnik\u00e1 &#8230;<\/p>\n","protected":false},"author":19,"featured_media":2592,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,51,258,116],"class_list":["post-2591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-fyzicka-osoba","tag-jednatel","tag-pravnicka-osoba"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2591"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2591\/revisions"}],"predecessor-version":[{"id":11297,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2591\/revisions\/11297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2592"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}